CRS Infra Projects Limited vs. Income Tax Officer, Ward-6(4), Delhi

Parties Involved

Facts Summary

This appeal has been filed by CRS Infra Projects Limited against the order of the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, dated 18/09/2024 for Assessment Year 2011-12. The Assessing Officer had sent several notices to the assessee, but the assessee could not make submissions before him, leading to the assessment being made under section 143(3) of the Income Tax Act, 1961. The Learned Commissioner of Income Tax (Appeals) also provided several opportunities for the assessee to represent his case, but the assessee failed to do so due to non-receipt of notices. Consequently, the appeal was dismissed in limine without deciding the issue on merits. The assessee argued that the source of cash deposits in their bank account was not proved and requested the issue be remitted back for proper adjudication.…

Legal Issues

• 1. Whether the assessee was given adequate opportunities to be heard by the Assessing Officer and the Learned Commissioner of Income Tax (Appeals).
• 2. Whether the appeal should be dismissed in limine without deciding the issue on merits.

Judgment Outcome

Decided in favour of Assessee.

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